Does removal of value added tax on fruit and vegetables increase sale–case of a Danish retailer

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F60461373%3A22810%2F21%3A43922935" target="_blank" >RIV/60461373:22810/21:43922935 - isvavai.cz</a>

Result on the web

<a href="https://www.tandfonline.com/doi/full/10.1080/00036846.2020.1866743" target="_blank" >https://www.tandfonline.com/doi/full/10.1080/00036846.2020.1866743</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.1080/00036846.2020.1866743" target="_blank" >10.1080/00036846.2020.1866743</a>

Result language

angličtina

Original language name

Does removal of value added tax on fruit and vegetables increase sale–case of a Danish retailer

Original language description

Pricing strategies are considered to be one of the important options in changing consumer food behaviour. As a result, there is a growing interest in studying the effects of interventions that promotes the healthy choice through price interventions. This paper aims to examine the effect of a pricing intervention on fruit &amp; vegetables (F&amp;V) in supermarkets. The intervention consisted of a removal of the 20% VAT Data on F&amp;V sale and retailer–revenue was collected pre- and post-intervention in all chain-supermarkets. Users of ecological and conventional fruit and vegetables constituting our intervention group and the control group is users of ecological and conventional dairy products. We found a beneficial impact of the intervention on the sale and revenue related to fruit and vegetable products. The revenue and sale of fruit and vegetables increased by 354 952.60 DKK (24.92%) and 65 065.16 units (32.92%) respectively. Results suggest a beneficial impact on the sale and revenue related to fruit and vegetable products. Results show that the subsidy also had unintended impacts on the sale and revenue related to non-intervention products. That included adverse impact of the subsidy on unsubsidized healthy complementary products. © 2021 Informa UK Limited, trading as Taylor &amp; Francis Group.

Czech name

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Czech description

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Type

J_imp - Article in a specialist periodical, which is included in the Web of Science database

CEP classification

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OECD FORD branch

50204 - Business and management

Project

—

Continuities

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Publication year

2021

Confidentiality

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Name of the periodical

Applied Economics

ISSN

0003-6846

e-ISSN

—

Volume of the periodical

53

Issue of the periodical within the volume

24

Country of publishing house

GB - UNITED KINGDOM

Number of pages

9

Pages from-to

2743-2751

UT code for WoS article

000618684100001

EID of the result in the Scopus database

2-s2.0-85100946927